Nirmala Nath

A programme for future audit professionals: using action research to nurture student engagement

Abstract Professionals require decision-making skills as well as technical knowledge. One might assume that their university education prepares them for this role yet, and least for future audit professionals, traditional text – and lecture – methods dominate teaching practice. This Participation Action Research study develops with auditing students a practice-informed, computer-based and judgement-orientated learning programme. We seek to identify ways in which student engagement in such decision-making dilemmas can be created and improved. Logs, student-surveys and notes from an independent observer document the longitudinal process. Findings identify features that improve student engagement and a contribution of the project is in revealing the value of removing technical and in-class social barriers. Implications for nurturing higher-level learning and for serving professional curriculums generally conclude the study.

Determinants of Voluntary Environmental Reporting by New Zealand Regional Councils

This chapter examines the determinants of regional councils’ voluntary environmental reporting for the 5 years before the introduction of the Environmental Reporting Bill (ERB) in 2014. This book chapter offers a public sector perspective of the extent and manner in which environmental data is being reported. The study would bring new insights on what contributes to the understanding the factors that influence public sector organisations in voluntarily reporting on the environment. The results of the study would inform debate and discussion about whether policy interventions are needed to improve environmental outcomes through environmental reporting. The study is timely because there is an absence of pressure to comply with regulation before 2014 to legitimise regional councils’ actions via environmental reporting. Our descriptive analysis shows that regional councils had reported environmental information 5 years prior to ERB. The co-relation analysis shows that size, rates income, total income, financial leverage, population size and political ideologies are statistically significant with the level of environmental reporting. These findings support the political economy theory that the managers may be in the position to decide whether to report on the environment. The consideration includes the most powerful actors, such as the ratepayers and the central government for grants and funding. It is anticipated that the new legislation would change the landscape of the accountability from voluntary to mandatory; hence the regional council managers need to reprioritise the stakeholders they want to communicate with. Due to resources constraint, they might need to strategise and refocus their service delivery.

Local councils’ environmental sustainability reporting: who really counts?

Purpose The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA), stakeholder identification and implications for the state of the environment management and monitoring of by local councils in New Zealand. Design/methodology/approach Informed by stakeholder salience theory, this study uses an interpretative approach in analysing survey data collected from all 78 local councils. Ninety-two key individuals responded to the survey which was administered a month before the Environmental Reporting Bill was passed as an Act. Findings The findings suggest that focus and priorities of the councils varied depending on the influential power of various group stakeholders. Legal requirements were a very significant factor for reporting environmental sustainability information and the availability of funding and resources posed a significant challenge. Environmental sustainability was considered as both a risk and an opportunity. Compliance with legislation was the utmost priority of the local councils. Research limitations/implications The results suggest that stakeholders with power received more attention from the local councils. In addition, the tension between the central government, the elected representatives and the public became apparent. Originality/value This paper offers insight on how the local councils viewed risks, opportunities and potential implications of a new legislation, and whether the stakeholders were considered in these contexts.

Information technology and diffusion in the New Zealand public health sector

Purpose - The purpose of this paper is to identify the influential agents that led to the successful acceptance and diffusion of the Concerto clinical workstation at the Northern District Health Board. Design/methodology/approach - The paper draws on Rogers’ diffusion of innovation theory to interpret and analyse the factors that enabled acceptance and successful implementation of the innovative Concerto clinical workstation. Findings - The authors conclude that human factors (clinicians) and non-human factors (the software package) simultaneously influenced the ready acceptance of the innovation. The reason for the positive acceptance and full diffusion of Concerto as compared to iHealth is the increased functionality it offers and its ability to provide clinicians with comprehensive patient records over a period of time, which assists in making informed decisions regarding the treatment, discharge, hospitalisation and recommendations for the future well-being of patients. Research limitations/implications - The study focused on only one district health board (DHB); therefore, the outcomes may not be representative of all DHBs. Practical implications - The study has practical implications for clinicians, DHB members and public health regulators. The outcomes illuminate the “agents” that positively influenced the diffusion of Concerto. The regulators and the DHBs can use this as a benchmark to determine how to lead the successful diffusion of information technology (IT) innovation in the public health sector. Social implications - The impact on society is evident in the paper, as the use of an innovation, such as Concerto, saves time taken by clinicians to make more informed decisions regarding their patient care. Originality/value - This study contributes to new knowledge by investigating the diffusion process of IT innovation with an intention of establishing the factors that enabled this process.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies

The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward. The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka. Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka. Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) - The Case of the Nepali Central Government. Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy. Factors Influencing the Use of Accounting Information in Tanzanian Local Government Authorities (LGAs): An Institutional Theory Approach. Public Sector External Auditing in Tanzania: A Theory of Managing Colonising Tendencies. About the Authors. About the Editors. Copyright page. Editorial Advisory Board. The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Research in accounting in emerging economies. The Public Sector Accounting, Accountability and Auditing in Emerging Economies. List of Contributors.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward

Abstract Purpose The purpose of this paper is to introduce and synthesise insights from the papers contained in this special issue on accounting, accountability and auditing in emerging economies. Methodology/approach This paper draws upon general desk research and the papers in this special edition. Findings This paper shows that the rapid development of public sector accounting, accountability and auditing in emerging economies presents theoretical and empirical challenges because of the different ways in which public sector reforms and changes are understood and enacted within institutions. Practical implications This paper provides academics, regulators and reporting organisations with robust evidence to help inform improvements in policy and practice. It is concluded that public sector accounting, accountability and auditing reforms in emerging economies are more likely to achieve set objectives if there is a high degree of local-level involvement in their implementation. Originality/value Drawing together a collection of papers in this emerging research field, this paper highlights many areas where further academic research is needed as well as indicating some new ways forward.